Transfer pricing under an origin based VAT system

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.

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Year of publication:	1995
Authors:	Genser, Bernd ; Schulze, Günther G.
Publisher:	Konstanz : Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Subject:	International taxation \| transfer pricing \| value-added taxation

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Series:	Diskussionsbeiträge - Serie II ; 271
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	737083778 [GVK] hdl:10419/101458 [Handle] RePEc:zbw:kondp2:271 [RePEc]
Classification:	H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; F15 - Economic Integration
Source:	EconStor

Persistent link: https://www.econbiz.de/10010397883